Napoli remains a strong team next season, having been one of the most prominent in recruiting new players this season, leaving them with a strong chance of competing for the Scudetto. Inter Milan will start with a new coach as will Juventus. However, I don't consider Atalanta a worthy contender for the Scudetto next season due to the lack of quality in their players, despite their impressive performance last season.
I also agree about next season's Scudetto; Napoli are the favorites because they have a good squad and are coached by an experienced coach. Conte has only been at Napoli for one season but has already won the Scudetto, so this will be his second season, and the foundation he built last season is certainly very solid. This is different from other teams that are generally coached by new coaches. When a new coach takes over, a team usually needs to adapt to a new strategy, so Napoli will likely be able to defend their Scudetto title.
Inter Milan and Juventus could pose a serious threat to Napoli, even though both have appointed new coaches. Their performances could improve due to the hope their new coaches bring. I agree with you about AS Roma and AC Milan, as these two teams don't have as good a chance as the other strong teams.
However, I disagree with the last sentence. I agree with Roma, but not with Milan. We know that Milan has made improvements by firing their previous coach and replacing him with Allegri. We also know that Allegri has a wealth of experience, especially in Serie A. I think Milan will be stronger next season and can pose a threat to Napoli, Juventus, and Inter. Currently, Allegri has completely overhauled the Milan squad, especially in midfield after bringing in Modric, a masterful general in midfield who will provide more stability for Milan's midfield next season.